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BTLG Table of Contents > Sales and Use Tax Annotations > C > 190.0000 Construction Contractors > Annotation 190.0595

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C

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190.0000 Construction Contractors—Regulation 1521

Annotation 190.0595

(a) In General—Activities Constituting Contracting or Making of Improvements

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190.0595 Playground Equipment. Playground equipment which is secured to the ground via concrete post foundations is considered an improvement to real property. Where the equipment is built and installed at the job site and not prefabricated, the contractor is installing "materials" and the contractor is the consumer of the "materials" installed. Accordingly, tax applies to the purchase price of the material to the contractor as set forth in Regulation 1521(b)(2)(A). 10/16/92.